TMI BlogAcknowledgementX X X X Extracts X X X X X X X X Extracts X X X X ..... time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been communicated in FORM GST RFD-03 under the GST Rules of the State, the same shall also deemed to have been communicated under this Rule along with deficiencies communicated under sub-rule (3). [CGST Rules] (4) Where deficiencies have been communicated in FORM GST RFD-03 under the CGST Rules, the same shall also deemed to have been communicated under this Rule along with deficiencies commun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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